The management of a large manufacturing company are considering introducing a system of job costing into their Plant Maintenance and Repair Department. At present all the expenses incurred by this department, which is regarded as a service function to the production departments, are collected and apportioned to the production departments under the expense heading 'General Works Expenses'.

Required:

(a) Describe the benefits to the company which may result from introducing a job costing system into the Plant Maintenance and Repair Department.

(b) Outline the information and procedures required in order to establish the total cost of individual repair or maintenance jobs.